论企业集团母子公司财务控制系统

On Financial Control System in Parent-subsidiary Companies in Enterprise Group

企业集团是以产权关系为纽带,由众多企业法人共同组成的联合体。企业集团母子公司财务控制系统是企业集团核心管理内容之一。企业集团母子公司财务控制系统是由财务人员控制系统、财务制度控制系统、财务目标控制系统和财务信息控制系统等构建的有机整体,企业集团管理当局应提供良好的人文环境和机制环境,保证其高效、及时、完整、良好地运行,保持企业集团的可持续发展,才能实现企业集团价值最大化。

Enterprise group,linked by property right relationship,is a joint venture made up of legal bodies of enterprises.The financial control system in parent-subsidiary companies in the group is the essential part of the management.The system is an organic whole organized by control systems of financial personnel staff,financial system,financial target and financial information.The management authority of enterprise group should offer sound humanistic and mechanism environment making sure that the system runs effectively,totally,properly and maintaining the sustainable development in order to realize the value maximization of the group.